Marin Corporation incurred the following costs during 2022. Direct materials used in product $100,800 Advertising expense $37,800 Depreciation on factory 50,400 Property taxes on factory 11,800 Property taxes on store 6,300 Delivery expense 17,600 Labor costs of assembly-line workers 92,400 Sales commissions 29,400 Factory supplies used 19,400 Salaries paid to sales clerks 42,000 Work in process inventory was $10,100 at January 1 and $13,000 at December 31. Finished goods inventory was $50,400 at January 1 and $38,300 at December 31. (a) Compute cost of goods manufactured. Cost of goods manufactured $